Tottenham are pricing want-away midfielder Luka Modric at £40 million.
AS says Modric has told Spurs he wants to leave and now the race is on to win his signature.
Real Madrid is favoured by Spurs chairman Daniel Levy, while United want him to lower Modric's asking price. PSG have already made an offer - but that fell well short of Levy's valuation
Modric would love to move to Spain and is understood to have already agreed personal terms with Real intermediaries.
Levy is keen to set up a swap deal which would see Modric move to Real in exchange for €25 million cash plus Nuri Sahin. He has also asked for former Chelsea defender Ricardo Carvalho.